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 ALL 50 questions are compulsory and MUST be attempted

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to

each multiple choice question.

Each question is worth 2 marks.

1    Which of the following calculates a sole trader's net profit for a period?

A    Closing net assets + drawings - capital introduced - opening net assets

B    Closing net assets - drawings + capital introduced - opening net assets

C    Closing net assets - drawings - capital introduced - opening net assets

D    Closing net assets + drawings + capital introduced - opening net assets

2    Which of the following explains the imprest system of operating petty cash?

A    Weekly expenditure cannot exceed a set amount

B    The exact amount of expenditure is reimbursed at intervals to maintain a fixed float

C    All expenditure out of the petty cash must be properly authorised

D    Regular equal amounts of cash are transferred into petty cash at intervals

3    Which of the following statements are TRUE of limited liability companies?

(1)   The company's exposure to debts and liability is limited

(2)   Financial statements must be produced

(3)   A company continues to exist regardless of the identity of its owners

A    1 and 2 only

B    1 and 3 only

C    2 and 3 only

D    1, 2 and 3

4    Annie is a sole trader who does not keep full accounting records. The following details relate to her transactions with

credit customers and suppliers for the year ended 30 June 20X6:

                                                                                                                                                                                                                                                                                                            $ 

Trade receivables, 1 July 20X5                                       130,000

Trade payables, 1 July 20X5                                           60,000

Cash received from customers                                         686,400

Cash paid to suppliers                                               302,800

Discounts allowed                                                       1,400

Discounts received                                                      2,960

Contra between payables and receivables ledgers                         2,000

Trade receivables, 30 June 20X6                                      181,000

Trade payables, 30 June 20X6                                          84,000

What figure should appear for purchases in Annie's income statement for the year ended 30 June 20X6?

A    $325,840

B    $330,200

C    $331,760

D    $327,760

5    Which TWO of the following errors would cause the total of the debit column and the total of the credit column

of a trial balance not to agree?

(1)  A transposition error was made when entering a sales invoice into the sales day book

(2)  A cheque received from a customer was credited to cash and correctly recognised in receivables

(3)  A purchase of non-current assets was omitted from the accounting records

(4)  Rent received was included in the trial balance as a debit balance

A    1 and 2

B    1 and 3

C    2 and 3

D    2 and 4